Holden Tanks accountants have request Hansons assistance in valuing the firms executive officers stock options. Currently, the options given have a one-year expiration, with 20% estimated volatility, the risk-free rate is 3.0%. Holden Tanks accredited valuation consultants believe each share of stock was worth $130 at year-end. What should the accountants record for the fair value of 200,000 options to purchase Holden Tank stock at $150 per share?